North Carolina State Board of Certified Public …...2018/07/07 · North Carolina State Board of Certified Public Accountant Examiners 1 1101 Oberlin Rd., Ste. 104 • PO Box 12827

North Carolina State Board of Certified Public Accountant Examiners1

1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • nccpaboard.gov • No. 02-20151101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • nccpaboard.gov • No. 7-2018

North Carolina State Board of CertifiedPublic Accountant Examiners

In This IssueDisciplinary Actions ......................... 2

Board Meetings .............................. 3

Exam Score Release Dates ............ 3

Single Sign-On Account .................. 4

Firm Registration Orders ................. 6

Inactive Status ................................ 7

More than 500 Letters of Demand Mailed

The Board mailed a Letter of Demand to each of the more than 500 North Carolina CPAs who failed to renew their licenses or request inactive status by July 1, 2018.

A Letter of Demand is a written request that the CPA renew his or her CPA certificate or request inactive status within 30 days of the date of the letter.

Failure of an individual to complete the license renewal or request inactive status within 30 days of the Letter of Demand automatically results in forfeiture of the CPA’s certificate, as required by NCGS 93-12(15).

Upon forfeiture of a certificate, the individual cannot use the CPA title in any way, and he or she must return his or her CPA certificate to the Board within 15 days of the notice of forfeiture.

The license renewal link and inactive status request link are in the “How Do I” box on the home page of the Board’s website, nccpaboard.gov. The online license renewal link will be available through July 31, 2018.

Third-Party Complaints: Preventing and Responding to Them

To fulfill its mandate of protecting the public interest by monitoring the behavior and performance of CPAs and CPAs firms, the Board investigates all alleged violations of the NC General Statutes and Administrative Code, including the Rules of Professional Ethics and Conduct.

When those violations are alleged in a complaint from an individual or entity separate from the Board, it is called a third-party complaint.

While all CPAs and CPA firms are at risk for being the subject of a third-party complaint, the following tips may reduce that risk.

Understand the Statutes and Rules. All licensees are responsible for knowing the current statutes, rules (Administrative Code), and professional standards and complying with them.

If you don’t understand a statute or rule or how it applies to you or your firm, ask the Board for an explanation or guidance.

Third-Party Complaintscontinued on page 5

When changes are made to the Board’s statutes and rules, those changes are published on the Board’s website, nccpaboard.gov, and in the Activity Review.

Make sure you keep up with changes to professional standards, pronouncements, and statements.

Know Your Professional Limits. As a CPA, you have experience with many types of engagements, but do you have the expertise to perform every engagement well?

If you have limited or no experience performing a type of engagement or have limited or no professional knowledge in that area, don’t accept the engagement.

This doesn’t mean you can’t expand the scope of your services; it means that you must acquire the professional knowledge to perform the engagement well.


Disciplinary ActionsPursuant to NCGS 93-12(9), civil penalties are remitted to the North Carolina Civil Penalty and Forfeiture Fund (“Fund”) in accordance with NCGS 115C-457.2. NCGS 115C-457.1(b) states, “The Fund shall be administered by the Office of State Budget and Management. The Fund and all interest accruing to the Fund shall be faithfully used exclusively for maintaining free public schools.”

ANTHONY M. SCLAFANI, #38387 | ANTHONY M. SCLAFANI CPA PC | WAKE FOREST, NC

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners (“Board”) at its offices at 1101 Oberlin Road, Raleigh, Wake County, North Caroli-na, with a quorum present. Pursuant to N. C. Gen. Stat. §150B-41, the Board and Respondent stipulate to the following:

1. Anthony M. Sclafani, CPA (hereinafter “Respon-dent”), is the holder of North Carolina certificate number 38387 as a Certified Public Accountant.

2. Anthony M. Sclafani CPA PC (hereinafter “Respon-dent Firm”), is a registered professional corporation providing accounting services in North Carolina. The Respondent and Respondent Firm are collectively referred to as the “Respondents.”

3. At all relevant times, the Respondent was the super-vising CPA of the Respondent Firm and, as such, was the CPA responsible for ensuring that the Board’s peer review requirements were satisfied.

4. The AICPA provided information to the Board that the Respondent Firm had provided limited scope audits for an employee benefit plan for several years.

5. The Respondent Firm did not disclose those audits to the Board on its annual firm renewal and did not undergo peer review.

6. The United States Department of Labor (“DOL”) sub-sequently provided information to the Board assert-ing that the Respondent Firm’s audits of those same employee benefit plans were deficient.

7. As a mitigating circumstance, the Respondent has asserted that, prior to moving to North Carolina, he was subject to the jurisdiction of New York. He has correctly indicated that New York did not require peer review for firms of his size.

8. Nevertheless, the Respondent and Respondent Firm were subject to North Carolina laws and rules at the time that the audits were performed.

9. The North Carolina Board requires peer review of all firms performing audits, regardless of their size.

10. The Respondents wish to resolve this matter by consent and agree that the Board staff and coun-sel may discuss this Consent Order with the Board ex parte, whether or not the Board accepts this Con-sent Order as written. The Respondents understand and agree that this Consent Order is subject to re-view and approval by the Board and is not effective until approved by the Board at a duly constituted Board Meeting.

BASED UPON THE FOREGOING, the Board makes the following Conclusions of Law:

1. The Respondents are subject to the provisions of Chapter 93 of the North Carolina General Statutes and Title 21, Chapter 08 of the North Carolina Admin-istrative Code, including the Rules of Professional Ethics and Conduct promulgated and adopted there-in by the Board.

2. The Respondents’ failure to perform audit services in accordance with standards constitutes a violation of 21 NCAC 08N .0403.

3. The Respondents’ failure to register for peer review constitutes a violation of 21 NCAC 08N .0213.

4. Per N.C. Gen. Stat. §93-12(9), 93-10(b) and also by virtue of the Respondents' consent to this order, the Respondents are subject to the discipline set forth below.

BASED ON THE FOREGOING and in lieu of further pro-ceedings, the Board and the Respondents agree to the following Order:

1. The Respondent is censured.

2. The Respondent shall pay a one thousand dollar ($1,000) civil penalty to be remitted with this signed Consent Order.

3. In the event that the Respondent Firm performs any audits in the future, it must undergo a review of the audit prior to issuance of the audit report, pursuant to the Board’s Pre-issuance Review Procedures.

Approved by the Board April 23, 2018.


2018 Board MeetingsAUGUST SEPTEMBER

OCTOBER NOVEMBER DECEMBER

Aug. 2010:00 a.m.

Sept. 1710:00 a.m.

Oct. 2510:00 a.m.

Nov. 1910:00 a.m.

Dec. 1710:00 a.m.

Board meetings are open to the public. Unless otherwise noted, meetings are held at 1101 Oberlin Rd., Raleigh 27605.

2018 Uniform CPA Exam Score Release Dates

July 1 - September 10 (Q3) Testing WindowIf you take your Exam on/before: Target Score Release Date

July 1 – August 31 September 11September 1 – September 10 September 19

October 1 – December 10 (Q4) Testing WindowIf you take your Exam on/before: Target Score Release Date

October 1 – November 30 December 11December 1 – December 10 December 19

Source: AICPA

GREEN-KRIST, CPA PLLC | CARY, NC

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners (“Board”) at its offices at 1101 Oberlin Road, Raleigh, Wake County, North Caro-lina, with a quorum present. Pursuant to N.C. Gen. Stat. §150B-41, the Board and Respondent stipulate to the following:

1. Green-Krist, CPA PLLC (hereinafter “Respondent firm”), is a registered certified public accounting firm in North Carolina.

2. The Respondent firm received a “fail” on its most re-cent system peer review, with an acceptance letter date of July 13, 2017.

3. The peer review report noted significant deficiencies in the conduct of a compilation engagement and its audit engagements.

4. The Respondent firm wishes to resolve this matter by consent and agrees that the Board staff and coun-sel may discuss this Consent Order with the Board ex parte, whether or not the Board accepts this Con-sent Order as written. The Respondent firm under-stands and agrees that this Consent Order is subject to review and approval by the Board and is not effec-tive until approved by the Board at a duly constituted Board Meeting.


1. The Respondent firm is subject to the provisions of Chapter 93 of the North Carolina General Statutes and Title 21, Chapter 08 of the North Carolina Admin-istrative Code, including the Rules of Professional

Ethics and Conduct promulgated and adopted there-in by the Board.

2. The Respondent firm’s failure to perform audit ser-vices in accordance with the Statements on Audit-ing Standards constitutes a violation of 21 NCAC 08N .0403, and .0212.

3. The Respondent firm’s failure to perform account-ing services in accordance with the Statements on Standards for Accounting and Review Services con-stitutes a violation of 21 NCAC 08N .0404 and .0212.

4. Per N.C. Gen. Stat. §93-12(9), 93-10(b) and also by virtue of the Respondent firm’s consent to this order, the Respondent firm is subject to the discipline set forth below.

BASED ON THE FOREGOING and in lieu of further pro-ceedings, the Board and the Respondent firm agree to the following Order:

1. The Respondent firm is censured.

2. Prior to the Respondent firm participating in, per-forming, or reviewing any audits, the Respondent firm shall be required to complete the following:

a. Each staff member participating in engagements subject to peer review must take eight (8) hours of Audit related and two (2) hours of SSARS relat-ed group-study A&A CPE annually until the firm receives a pass on a system review or a pass or pass with deficiencies on an engagement review.

Approved by the Board June 22, 2018.

Disciplinary Actionscontinued on page 4


KENNETH F. JONES, #22311 | CLAYTON, NC

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners (“Board”) at its offices at 1101 Oberlin Road, Raleigh, Wake County, North Caro-lina, with a quorum present. Pursuant to N.C. Gen. Stat. §150B-41, the Board and Respondent stipulate to the following:

1. Kenneth F. Jones (hereinafter “Respondent”) is the holder of North Carolina certificate number 22311 as a certified public accountant.

2. The Board received a complaint against the Respon-dent from one of his clients.

3. Upon review of the file, it became evident that a com-pilation report prepared by the Respondent did not utilize the correct language from SSARS 21. Further, the Respondent had not registered his firm for peer review.

4. Per 21 NCAC 08M .0105, CPA firms participating in compilation engagements must register for peer re-view within thirty (30) days of the issuance of the first report provided to a client.

5. The Respondent has registered for peer review and states that he will restrict his practice to preparation engagements only.

6. The Respondent wishes to resolve this matter by consent and agrees that the Board staff and coun-sel may discuss this Consent Order with the Board ex parte, whether or not the Board accepts this Con-sent Order as written. The Respondent understands and agrees that this Consent Order is subject to re-view and approval by the Board and is not effective until approved by the Board at a duly constituted Board Meeting.


NASBA Single Sign-On AccountAll CPA Exam candidates must have a NASBA Single Sign-On (SSO)

account to view/print/reprint Notices to Schedule and to access Exam scores. If you have not created your account, visit candidate-portal .nasba.org to get started.

To set up your SSO, you must use the same name, date of birth, and email address you used when applying to take the Exam. You will also need the jurisdiction code and your jurisdiction Candidate ID.

For North Carolina candidates, the jurisdiction code is “NC” and your jurisdiction Candidate ID is the unique candidate number assigned to you by the Board. If you do not have your jurisdiction Candidate ID, email [email protected] and include your full name and your date of birth in your request.

1. The Respondent is subject to the provisions of Chap-ter 93 of the North Carolina General Statutes and Title 21, Chapter 08 of the North Carolina Adminis-trative Code, including the Rules of Professional Eth-ics and Conduct promulgated and adopted therein by the Board.

2. The Respondent’s failure to meet the requirements of SSARS 21 in the completion of a compilation engagement constitutes a violation of 21 NCAC 08N .0404.

3. The Respondent’s failure to timely register his firm for peer review constitutes a violation of 21 NCAC 08N .0213.

4. Per N.C. Gen. Stat. §93-12(9), 93-10(b) and also by virtue of the Respondent’s consent to this order, the Respondent is subject to the discipline set forth be-low.

BASED ON THE FOREGOING and in lieu of further pro-ceedings, the Board and Respondent agree to the fol-lowing Order:

1. The Respondent, Kenneth F. Jones, must provide a letter to the Board stating that his attest and assur-ance practice going forward is limited to preparation services.

2. The Respondent must obtain a minimum of four (4) hours of SSARS related CPE for the next three (3) years, or until such time that he receives a pass on his next peer review.

3. The Respondent must pay a civil penalty of five hun-dred dollars ($500) for not timely registering for the peer review program.

Approved by the Board June 22, 2018.


Third-Party Complaints continued from page 1

In addition, do not take on work that your staff cannot perform well or that you cannot adequately plan and supervise.

Develop and Execute an Effective Engagement Letter. An effective engagement letter asserts the scope of the services to be provided, outlines the responsibilities of the client and practitioner, and explains the fees to be charged.

If you think engagement letters are unnecessary, it may surprise you that the Board has closed several cases because the licensees had well-written engagement letters that refuted the allegations made in the complaints.

The 07-2016 issue of the Activity Review includes an in-depth article on effective engagement letters.

Set Realistic Deadlines. When a client contracts with you for services, be realistic with the time frame for performing the work. If it takes you 10 days to perform a similar engagement, don’t tell the client that the engagement will be completed in five days.

If you are unable to complete an engagement within the specified time frame, tell the client as soon as possible. Document your conversation and follow up with an email, memo, or letter.

Take Relevant CPE. Continuing professional education (CPE) is intended to increase your professional competence so you can provide a high level of service to your clients.

You may be tempted to take easy, quick CPE to comply with the annual CPE requirement. Take courses that help you work smarter. Take classes that help you understand your clients’ businesses. Take courses that make you a more knowledgeable, skilled CPA.

Communicate with Your Clients. Lack of clear communication with your clients is a recipe for disaster. Respond to client phone calls and emails in a timely manner. Make sure your clients understand what you are telling them; don’t assume that they are fluent in accounting-speak.

Don’t Bury Your Head in the Sand. When you have a problem with an engagement or client, deal with it right away. Ignoring a seemingly small problem can easily turn into a situation that puts your license in jeopardy.

If you do have a problem with a client, document everything that happens; don’t rely on your memory. If the information is not in writing, it might be presumed to be hearsay or a “she said, he said” situation.

Even though you practice accounting in a competent, professional, and ethical manner, you are not immune from clients filing complaints with the Board. The following tips may help you better navigate the complaint process.

Do Respond to the Board’s Inquiry. When you are notified by the Board that a complaint has been filed against you or your firm, don’t panic. You will have ample opportunity to provide your side of the story.

The Board will ask you to submit, by a specified date, documentation (e.g., a copy of the engagement letter)that is relevant to the alleged violations. If you cannot respond by the specified deadline, let the Board know; the deadline may be extended.

By no means should you ignore the Board’s request for information. Doing so means the Board does not have the information it needs to make an informed decision, and failure to respond to the Board’s inquiry is a violation of 21 NCAC 08N .0206.

You may hire an attorney to handle the complaint, but you are not required to have legal counsel. If you do hire an attorney, let the Board know so that the Board can communicate directly with the attorney.

Do Respond in a Professional Manner. When a complaint is filed against you, you may feel attacked personally or think the complaint is without merit.

When providing the Board with the documents it has requested, make sure your written statements are clear and contain the facts of matter, not your opinion of the complainant or the credibility of the complaint.

Although the tips for avoiding a third-party complaint cannot guarantee that a complaint will not be filed against you or your firm, the tips for dealing with a complaint may make the process less overwhelming.

To learn more about the Board’s third-party complaint process, please review the Activity Review article, “How Does the Board Investigate and Resolve Third-Party Complaints?” posted on the Resources page of the Board’s website, nccpaboard.gov.

Contact the Board’s Staff Attorney, Frank Trainor, Esq., at [email protected] with specific questions about a complaint.

Save the DateCPA Day of Service

Friday, September 21, 2018www.ncacpa.org/service


FIRM REGISTRATION ORDERS

WILLIAM K. BAILEY, II, #30653 CHARLOTTE, NC

THIS MATTER having come before the Board with a quorum present, and having been consented to by the Respondent, the Board finds and orders as follows:

1. William K. Bailey (hereinafter “Mr. Bailey”) is the holder of a certificate as a Certified Public Accoun-tant in North Carolina.

2. Mr. Bailey failed to timely renew or cancel the annual firm registration for William K. Bailey, CPA, in accor-dance with provisions as required by N.C. Gen. Stat. §93-12 (7b) and 21 NCAC 08J .0108 (b) and (g), and 08N .0213.

3. On February 8, 2018, Mr. Bailey informed the Board that he does not desire to renew the firm registration for William K. Bailey, CPA, for the coming year.

4. Pursuant to 21 NCAC 08J .0111(1), because Mr. Bailey’s infraction was for a period of less than sixty (60) days, the appropriate penalty is one hun-dred dollars ($100).

5. Mr. Bailey has paid his civil penalty and consents to the entry of this Order and has waived any right to a hearing.

6. The Board members present, representing a quorum of the Board, have unanimously decided to accept William K. Bailey’s payment as full resolution of the aforementioned rules violation.

Approved by the Board May 24, 2018.

EARL RAY HONEYCUTT, JR., #16744 ANGIER, NC

THIS MATTER having come before the Board with a quorum present, and having been consented to by the Respondent, the Board finds and orders as follows:

1. Earl Ray Honeycutt, Jr. (hereinafter “Mr. Honeycutt”), is the holder of a certificate as a Certified Public Ac-countant in North Carolina.

2. Mr. Honeycutt failed to timely file the annual firm reg-istration for Earl Ray Honeycutt, Jr., CPA, in accor-dance with provisions as required by N.C. Gen. Stat. §93-12 (7b) and 21 NCAC 08J .0108 (b) and (g), and 08N .0213.

3. Mr. Honeycutt subsequently renewed his firm reg-istration, which was received by the Board on February 13, 2018.

4. Pursuant to 21 NCAC 08J .0111(1), because Mr. Honeycutt’s infraction was for a period of less than sixty (60) days, the appropriate penalty is one hundred dollars ($100).

5. Mr. Honeycutt has paid his civil penalty and consents to the entry of this Order and has waived any right to a hearing.

6. The Board members present, representing a quorum of the Board, have unanimously decided to accept Earl Ray Honeycutt, Jr.’s payment as full resolution of the aforementioned rules violation.


GERALD M. BAGGISH, CPA, #8647 | HENDERSONVILLE, NC

THIS MATTER having come before the Board with a quorum present, and having been consented to by the Respon-dent, the Board finds and orders as follows:

1. Gerald M. Baggish (hereinafter “Mr. Baggish”) is the holder of a certificate as a Certified Public Accountant in North Carolina.

2. Mr. Baggish failed to timely file the annual firm registration for Gerald M. Baggish, CPA, in accordance with pro-visions as required by N.C. Gen. Stat. §93-12 (7b) and 21 NCAC 08J .0108 (b) and (g), and 08N .0213.

3. Mr. Baggish subsequently renewed his firm registration, which was received by the Board on February 15, 2018.

4. Pursuant to 21 NCAC 08J .0111(1), because Mr. Baggish’s infraction was for a period of less than sixty (60) days, the appropriate penalty is one hundred dollars ($100).

5. Mr. Baggish has paid his civil penalty and consents to the entry of this Order and has waived any right to a hear-ing.

6. The Board members present, representing a quorum of the Board, have unanimously decided to accept Gerald M. Baggish’s payment as full resolution of the aforementioned rules violation.



Inactive StatusBetween June 1, 2018, and June 22, 2018, the individuals listed below were approved for inactive status. 21 NCAC 08A .0301(b)(20)states: “Inactive,” when used to refer to the status of a person, describes a person who has re-quested inactive status and been approved by the Board and who does not use the title “certified public accountant” nor does he or she allow anyone to refer to him or her as a “certified public accountant,” and neither he nor she nor anyone else refers to him or her in any representation as described in Rule .0308(b) of this Section.”

Jason Taylor Albaugh, #26896 Brunswick, MEAlan Ellis Hall, #22448 Dade City, FLElsie Warren McLamb, #29989 Raleigh, NCCynthia Combs Allen, #27433 Hudson, OHDavid E. Lasky, #39116 Rockaway, NJRebecca Ellen Duncan, #36981 Boise, IDMichael Henry Kochanny, #40085 Charlotte, NCGelu Sherpa, #36167 Middle Village, NYDaniel Alexander Wendelborn, #36570 Charlotte, NCClaude Edward DeMars, III, #9303 New Bern, NCHeather L. Hooper, #36225 University Place, WAMichael Lee Kennedy, #34519 Bel Aire, KSJustine Elizabeth Laurie, #36340 Gloucester, MAAlexandra Michelle Lewis, #36999 Greenville, SCWilliam John MacMinn, #13067 Matthews, NCStan Jerome Mascarenhas, #41703 Gastonia, NCRobin Marlowe Mellott, #17532 Carrboro, NCRobert A. Normand, #26319 Milton, NHMartha Robbins Stewart, #20525 Weaverville, NCBeverly Campbell Winstead, #31036 West Columbia, SCJay Marshall Friedman, #22121 Norfolk, VAAshley Shavonne Middleton, #39475 Charlotte, NCJillian Faith Mueller, #39789 Charlotte, NCR. Kirk Neumann, #13570 Asheville, NCDavid Michael Parker, #15675 Mooresville, NCJames Lewis Payne, #18835 Thomasville, NCKaren Percent, #34047 Chattanooga, TNJill Brooke Tankersley, #39831 Charlotte, NCRay R. Wheatcraft, #24728 Wilmington, NCSid F. Baker, #27013 Cary, NCJames Gregory Boykin, #30042 Greenville, NCLinda Vanhook Carter, #9227 Durham, NCPaul Odell Crouse, #8993 Winston-Salem, NCBrenda Williams Farrell, #20879 Colleyville, TXKristi McCracken, #32042 Redding, CAStephen Gillette Perkins, #29466 Chapel Hill, NCDarlene Ann Waddell, #20528 Jacksonville, NCCatherine Carmody Fowler, #22148 Fuquay-Varina, NCJames J. Scheuer, #30426 Raleigh, NCAnn Skierczynski Simon, #34780 Marietta, GAMaxine Springer Stern, #18976 Chapel Hill, NCIra Richard Weiss, #33126 Raleigh, NCSamuel Graham Autry, Jr., #13111 Sarasota, FLDicky Joe Bedgood, #12600 Belmont, NCKathleen Mary Mason, #34031 Marietta, GAWilliam James Sharrard, #7527 High Point, NCMary Bea Wilkinson, #12512 Charlotte, NCAngela Clemmer Bailey, #19387 Chester, VAAmy Louise Broderick, #35668 Manlius, NYMeredith Virginia Carithers, #35575 Atlanta, GAGlenn Clark, Jr., #14293 Winston-Salem, NCCarolyn Johnson Davis, #19132 Lexington, NCDonna Howe Fagan, #15255 Charlotte, NCLisa Rudolph Featherngill, #33645 Winston-Salem, NCRosena Lynn Grott, #19406 Greenville, NC

Monica Magnuson Hargraves, #33969 Houston, TXTeresa Ethridge Hinson, #38676 Statesville, NCRoland Andrew Hoffman, Sr., #17131 Kiawah Island, SCDanielle Marie Ponchak, #41026 Grandview Heights, OHBruce Gerard Pounder, #37959 Farmington, CTAlejandro Karlo Pulido, #39267 Chicago, ILTarryn Kate Gurney Trombley, #36586 Raleigh, NCJeanne-Claire Alyse White, #38284 Lake Charles, LAMarie A. Anderson, #41698 Southern Pines, NCElizabeth S. Baker, #20358 Powder Springs, GAJoseph Coco, #38078 Indian Trail, NCDaniel Jay DelaCruz, #38121 Charlotte, NCJay Alan Gerhart, #24232 Gastonia, NCDaniella Gold, #41103 New York, NYBaxter Jalang Myers, Jr., #7748 Greenville, NCBrenda Love Armstrong, #20155 Concord, NCJohn Leslie Barnes, Jr., #14551 Winston-Salem, NCHenry Wilson Daniels, #14565 Smithfield, NCSteven Todd Lewis, #10755 North Myrtle Beach, SCShavonne McGuirt Slaughter, #35247 Rexford, NYAlyssa McKenzie Sutherland, #38782 Raleigh, NCJuanjuan Yan, #39295 Princeton, NJEric William Gilbert Zetterholm, #25458 Asheville, NCCharles Radford Bennett, #10735 Alpharetta, GAMary Sloop Carriker, #13254 Denver, NCSlade Randy Chelbian, Sr., #33766 Kissimmee, FLChristopher Abram Cramer, #34471 Charlotte, NCRobert Kader Crawford, #33709 Belmont, NCKaryl Jarvis Crean, #12746 Raleigh, NCFrances Goubault Dougherty, #16088 Charlotte, NCMarilyn Burwell Forster, #20994 Greensboro, NCElizabeth Stromire Marquez, #17916 Bassett, VADavid William McGarry, #41296 Silver Spring, MDTodd Williams Nunn, #32910 Cary, NCHoward Theodore Silverstein, #2735 Greensboro, NCRobert Louis Vitelli, Jr., #9478 Jamestown, NCPatty C. Walsh, #22544 Sylva, NCKathleen Musholt Ward, #13549 Lowell, ARCharles Joseph Caldwell, #13956 Ft. Lauderdale, FLVirginia Shannon Freund, #14759 Charlotte, NCJason Ghezzi, #31378 Avondale Estates, GAJasper B. Kimbrell, #15570 Raleigh, NCSamuel Frederick May, #38955 Charlotte, NCJames Timothy McElderry, #22061 Charlotte, NCKathy Lawson Pendegraph, #20577 High Point, NCHazel Browning Possiel, #13070 Raleigh, NCHolly Kennedy Roberts, #31880 Raleigh, NCCandace Lynn Scappator, #32978 Charlotte, NCSteve Leo Schilling, #36956 Wake Forest, NCKenneth Claude Sharp, #11005 Charlotte, NCLinda Allen Skarzynski, #23853 Winston-Salem, NCDrew David Westall, #36384 Richmond, VAJoshua K. Whitmore, #39585 Tega Cay, SCPeter James Wilkinson, #27709 Raleigh, NC


State Board ofCPA ExaminersBoard Members

L. Samuel Williams, Jr., CPAPresident, Hickory

Jeffrey J. Truitt, Esq.Vice President, Cary

Arthur M. Winstead, Jr., CPASecretary-Treasurer, Greensboro

Cynthia B. Brown, CPAMember, Johns Island, SC

Justin C. BurgessMember, Wilmington

Wm. Hunter Cook, CPAMember, Charlotte

Michael H. Womble, CPAMember, Carolina Beach

StaffExecutive Director

Robert N. Brooks

Deputy DirectorDavid R. Nance, CPA

Staff AttorneyFrank X. Trainor, III, Esq.

Legal CounselNoel L. Allen, Esq.

Administrative ServicesFelecia F. Ashe

Vanessia L. Willett

CommunicationsLisa R. Hearne, Manager

ExaminationsPhyllis W. Elliott

LicensingBuck Winslow, Manager

Alice GrigsbyCammie Emery

Professional StandardsMary Beth BrittJulia L. Mayo

Jean Marie Small

North Carolina State Board ofCertified Public Accountant ExaminersPO Box 12827Raleigh NC 27605-2827

PRSRT STDUS Postage PAID

Greensboro, NCPermit No. 821

Notice of Address Change

Pursuant to 21 NCAC 08J .0107, all certificate holders & CPA firms shall notify the Board in writing within 30 days of any change in home address & phone number; CPA firm address & phone number; business location & phone number; & email address.

Full Name:Certificate No.: Last 4 Digits of SSN:Home Address:City/State/Zip:Home Phone No: Home Fax:Personal Email: Firm/Business Name:Business Address:City/State/Zip:Business Phone No: Business Fax:Business Email:Signature:Date: Send mail to: Home Business

Mail form to: PO Box 12827, Raleigh, NC 27605Fax form to: (919) 733-4209

Please Print Legibly

2,000 copies of this document were printed in July 2018 at an estimated cost of $1,604.00 or approximately 80¢ per copy.

Documents

North Carolina State Board of Certified Public …...2018/07/07 · North Carolina State Board of Certified Public Accountant Examiners 1 1101 Oberlin Rd., Ste. 104 • PO Box 12827